Sections 148 & 144B Override Administrative Instructions: P&H HC

Jasjit Singh Vs Union of India And Others (Punjab and Haryana High Court) Statutory provisions under Sections 148 and 144B prevail over administrative instructions or circulars: P&H HC The Punjab and Haryana High Court recently delivered a significant judgment in a batch of writ petitions concerning the issuance of reassessment notices under Section 148 of the Income Tax Act, 1961, post the implementation of the faceless assessment regime. The judgment reiterates the supremacy of statutory provisions over administrative instructions, offering clarity on jurisdictional authority in reassess...